M/s Mahaveera Educational Society, Meerut V. CIT, Meerut

ITA 1479/DEL/2013

• Counselvise Citation: 147920114 RSA 2013
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Next Hearing Date: 12-02-2014
• Assessment Year: misc
• Appeal Filed On: 13-03-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO. .. .1479/DEL/2013 & 730/DEL/2010 1479/DEL/2013 & 730/DEL/2010 1479/DEL/2013 & 730/DEL/2010 1479/DEL/2013 & 730/DEL/2010 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : NOT APPLICABLE NOT APPLICABLE NOT APPLICABLE NOT APPLICABLE MAHAVEERA EDUCATIONAL MAHAVEERA EDUCATIONAL MAHAVEERA EDUCATIONAL MAHAVEERA EDUCATIONAL SOCIETY, SOCIETY, SOCIETY, SOCIETY, TALLY TALLY TALLY TALLY GHAR, NEAR R.G. INTER GHAR, NEAR R.G. INTER GHAR, NEAR R.G. INTER GHAR, NEAR R.G. INTER COLLEGE, COLLEGE, COLLEGE, COLLEGE, CHIPPI TANK, CHIPPI TANK, CHIPPI TANK, CHIPPI TANK, MEERUT MEERUT MEERUT MEERUT 250 001. 250 001. 250 001. 250 001. PAN : AAATM7832L. PAN : AAATM7832L. PAN : AAATM7832L. PAN : AAATM7832L. VS. VS. VS. VS. COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, MEERUT. MEERUT. MEERUT. MEERUT. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUNIL KUMAR, CA. RESPONDENT BY : SHRI KEYUR PATEL, SR.DR. ORDER ORDER ORDER ORDER PER PER PER PER G. G.G. G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : ITA NO.1479/DEL/2013 ITA NO.1479/DEL/2013 ITA NO.1479/DEL/2013 ITA NO.1479/DEL/2013 ASSESSEES APPEAL AGAINST WITHDRAWAL OF ASSESSEES APPEAL AGAINST WITHDRAWAL OF ASSESSEES APPEAL AGAINST WITHDRAWAL OF ASSESSEES APPEAL AGAINST WITHDRAWAL OF REGISTRATION UNDER SECTION 12AA : REGISTRATION UNDER SECTION 12AA : REGISTRATION UNDER SECTION 12AA : REGISTRATION UNDER SECTION 12AA :- -- - THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX, MEERUT DATED 8 TH FEBRUARY, 2013. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. THAT EACH GROUNDS OF APPEAL ARE WITHOUT PREJUDIC E TO EACH OTHER. 2. THAT THE LEARNED COMMISSIONER OF INCOME TAX WAS NOT CORRECT AND JUSTIFIED UNDER THE LAW AND ON THE B ASIS OF FACTS AND CIRCUMSTANCES OF THE MATTER IN WITHDRAWING THE REGISTRATION U/S 12A DATED 08.01.2002. ITA-1479/D/2013 & 730/D/2010 2 3. THAT THE LEARNED COMMISSIONER OF INCOME TAX WAS NOT CORRECT AND JUSTIFIED IN PASSING THE EX-PARTY ORD ER U/S 12AA(3) AND WAS ALSO NOT JUSTIFIED IN NOT ENTERTAININ G THE ADJOURNMENT APPLICABLE ON 07.02.2013. 3. AT THE TIME OF HEARING BEFORE US, IT IS STATED BY T HE LEARNED COUNSEL THAT LEARNED CIT, MEERUT WITHDREW THE REGISTR ATION GRANTED UNDER SECTION 12AA OF THE INCOME-TAX ACT, 1961 BY P ASSING THE EX- PARTE ORDER AGAINST THE ASSESSEE. HE STATED THAT PROBAB LY THE NOTICES WERE ISSUED AT THE OLD ADDRESS BECAUSE IN PARAGRAPH 4 O F THE ORDER, THE CIT HIMSELF HAS MENTIONED THAT THE NOTICE ISSUED WA S RETURNED UNSERVED WITH THE POSTAL REMARK NOT KNOWN. HE SUBMI TTED THAT THE OLD ADDRESS OF THE ASSESSEE WAS SHIVAJI ROAD, MEERUT WHIL E THE NEW ADDRESS IS TALLY GHAR, CHIPPI TANK, MEERUT. HE FUR THER SUBMITTED THAT WHILE WITHDRAWING THE REGISTRATION GRANTED UNDE R SECTION 12AA, THE CIT HAS ALSO RELIED UPON THE REPORT OF ACIT, CIRC LE-1, MEERUT WHEREIN THE ACIT HAS REPORTED THAT THE ASSESSEE DID NOT FILE ANY RETURN OF INCOME. HE SUBMITTED THAT THE ABOVE OBSERVATION O F THE ACIT, CIRCLE-1, MEERUT IS FACTUALLY INCORRECT. THE ASSESSEE I S FILING REGULAR RETURN YEAR AFTER YEAR. HE, THEREFORE, REQUESTED TH AT THE ORDER OF THE CIT SHOULD BE SET ASIDE AND THE MATTER RESTORED TO HIS F ILE FOR READJUDICATION AFTER ALLOWING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. LEARNED DR, ON THE OTHER HAND, RELIED UPON THE O RDER OF LEARNED CIT, MEERUT AND STATED THAT ADEQUATE OPPORTUNITIES WE RE DULY ALLOWED TO THE ASSESSEE. 5. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND P ERUSED THE MATERIAL PLACED BEFORE US. IN THE ORDER OF LEARNED CIT, MEERUT PASSED UNDER SECTION 12AA DATED 8 TH FEBRUARY, 2013, THE CIT DID MENTION THE ASSESSEES OLD ADDRESS AS WELL AS NEW ADDRESS. HOWEVER, IT IS NOT CLEAR ITA-1479/D/2013 & 730/D/2010 3 WHETHER THE NOTICES WERE ISSUED AT THE NEW ADDRESS OR TH E OLD ADDRESS BUT FROM PARAGRAPH 4 OF THE CITS ORDER, IT IS EVIDEN T THAT THE NOTICES ISSUED BY THE CIT WERE NOT SERVED UPON THE ASSESSEE BUT RE TURNED UNSERVED WITH THE REMARK NOT KNOWN. THE CIT HAD A LSO RELIED UPON THE REPORT OF ACIT, CIRCLE-1, MEERUT IN WHICH THE A CIT HAS MENTIONED THAT THE ASSESSEE FILED NO RETURN OF INCOME. IT IS THE CONTENTION OF THE ASSESSEE THAT IT IS FILING THE RETURN OF INCOME YEAR AF TER YEAR. THIS CONTENTION OF THE ASSESSEE WOULD CERTAINLY REQUIRE VERI FICATION AT THE END OF THE CIT/ASSESSING OFFICER. IN VIEW OF THE ABOVE , IN OUR OPINION, IT WOULD MEET THE ENDS OF JUSTICE IF THE ORDER OF LEARNE D CIT, MEERUT IS SET ASIDE AND MATTER RESTORED TO HIS FILE. WE ORDER ACCO RDINGLY AND DIRECT HIM TO ALLOW ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BY ISSUING NOTICE AT THE NEW ADDRESS. WE ALSO DIRECT HIM T O CALL FOR THE FRESH REPORT FROM THE ACIT, CIRCLE-1, MEERUT AND ALSO DIRECT THE ACIT, CIRCLE-1, MEERUT TO GIVE OPPORTUNITY TO THE ASSESSEE FO R PRODUCING THE EVIDENCE OF FILING OF THE RETURNS YEAR AFTER YEAR AS CLAIMED BY THE ASSESSEE. AFTER CONSIDERING THE EVIDENCES AS MAY BE FURNI SHED BY THE ASSESSEE, THE ACIT WILL SUBMIT THE REPORT AND THEREAFTER , LEARNED CIT, MEERUT WOULD READJUDICATE THE ISSUE AFRESH IN ACCORDAN CE WITH LAW. ITA NO.730DEL/2010 ITA NO.730DEL/2010 ITA NO.730DEL/2010 ITA NO.730DEL/2010 ASSESSEES APPEAL AGAINST REFUSAL OF REGISTRATION ASSESSEES APPEAL AGAINST REFUSAL OF REGISTRATION ASSESSEES APPEAL AGAINST REFUSAL OF REGISTRATION ASSESSEES APPEAL AGAINST REFUSAL OF REGISTRATION UNDER SECTION 80G : UNDER SECTION 80G : UNDER SECTION 80G : UNDER SECTION 80G :- -- - 6. AT THE TIME OF HEARING BEFORE US, IT WAS AGREED BY BOTH THE PARTIES THAT IF THE ASSESSEES REQUEST FOR SETTING ASIDE TH E MATTER RELATING TO WITHDRAWAL OF REGISTRATION UNDER SECTION 12AA IS ACCEPTED, THEN, THE REFUSAL OF REGISTRATION UNDER SECTION 80G I S ALSO INTERCONNECTED AND THE SAME SHOULD ALSO BE SET ASIDE TO THE FILE OF LEARNED CIT, MEERUT. AS WE HAVE SET ASIDE THE ORDER O F LEARNED CIT WITHDRAWING REGISTRATION OF THE TRUST UNDER SECTION 1 2AA, WE DEEM IT PROPER TO SET ASIDE THE ORDER OF CIT REFUSING REGISTRAT ION UNDER SECTION ITA-1479/D/2013 & 730/D/2010 4 80G ALSO AND DIRECT HIM TO READJUDICATE BOTH THE ISSUE S TOGETHER, OF COURSE, AFTER ALLOWING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DE EMED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 14 TH FEBRUARY, 2014. SD/- SD/- ( (( (RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 14.02.2014 VK. COPY FORWARDED TO: - 1. APPELLANT : MAHAVEERA EDUCATION MAHAVEERA EDUCATION MAHAVEERA EDUCATION MAHAVEERA EDUCATIONAL SOCIETY, AL SOCIETY, AL SOCIETY, AL SOCIETY, TALLY GHAR, NEAR R.G. INTER COLLEGE, TALLY GHAR, NEAR R.G. INTER COLLEGE, TALLY GHAR, NEAR R.G. INTER COLLEGE, TALLY GHAR, NEAR R.G. INTER COLLEGE, CHIPPI TANK, MEERUT CHIPPI TANK, MEERUT CHIPPI TANK, MEERUT CHIPPI TANK, MEERUT 250 001. 250 001. 250 001. 250 001. 2. RESPONDENT : COMMISSIONER OF INCOME TAX, MEERUT. COMMISSIONER OF INCOME TAX, MEERUT. COMMISSIONER OF INCOME TAX, MEERUT. COMMISSIONER OF INCOME TAX, MEERUT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR